Finance Act, 1938

Exemption of fire brigade vehicles from all customs duties.

17.—Whenever the Revenue Commissioners are satisfied that a vehicle imported on or after the 13th day of May, 1938, is designed and constructed for use (otherwise than merely carrying persons) for or in connection with extinguishing fires or rescuing persons from burning buildings, they may, subject to compliance with such conditions as they may think fit to impose, permit such vehicle, and every (if any) article which is imported with such vehicle and is, in their opinion, a part of the normal equipment, of such vehicle or an accessory normally carried in such vehicle to be imported without payment of any duty of customs or repay any such duty paid on such vehicle or any such article on the importation thereof.